2008 (10) TMI 202

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..... art and, therefore, amendment should have been permitted so as to include the unmanifested goods and confiscation and penalty should not have been ordered/imposed – contention is not acceptable – confiscation and penalty upheld. - C/1488/2002 - A/727/2008-WZB/C-I/(SMB), - Dated:- 24-10-2008 - Ms. Jyoti Balasundaram, Vice-President Shri Manoj Sanklecha, Advocate, for the Appellant. Shri .....

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..... he submission of the appellants is that they had applied for amendment of the IGM as per Section 30 of the Customs Act and there is no finding that there was any fraudulent intention on their part and, therefore, amendment should have been permitted so as to include the unmanifested goods and confiscation and penalty should not have been ordered/imposed. In this connection, they rely upon Tribunal .....

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